My observation and testing shows that when executing of a SQL returns only 1 record, SAP SM50 would display "direct read". Otherwise, SAP SM50 would display "sequential read". Reading a table via a partial key or full table scan is sequential access. Reading a table using Full primary index is "Direct read". Most of sql read operations falls in these two categories.. There are other situations which is considering as "direct read" and "sequential read". You might refer to section 2.1 in post
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